Whatcom County Council

## MODULE S1: STUDY GUIDE **Meeting ID:** WHA-CON-2025-11-05 ### Meeting Overview The Whatcom County Council met on November 5, 2025, to consider the county's 2026 budget and related tax levies. The meeting featured extensive public comment on budget priorities, particularly funding for EMS services, food banks, and the Sheriff's Office relocation, with council ultimately deferring final budget decisions to December 2nd. ### Key Terms and Concepts **Budget Amendment:** Changes proposed by council members to the executive's original budget proposal, including funding shifts between departments and programs. **Levy:** A tax imposed by the county on property owners to fund specific services like roads, EMS, or conservation programs. **Bank Capacity:** The difference between what voters have authorized a levy to collect and what is actually being collected, which can be used for additional funding without a new vote. **Flood Control Zone District:** A special district that collects taxes and manages stormwater and flood control projects throughout the county. **Conservation Futures:** A program that uses property tax revenue to purchase land or development rights for conservation purposes. **REET (Real Estate Excise Tax):** A tax collected when property is sold, often used to fund capital projects and infrastructure. **Community Priorities Fund:** Money from federal pandemic relief programs (ARPA/CARES) set aside for one-time community investments. **Structural Deficit:** An ongoing imbalance where expenses consistently exceed revenues, requiring either tax increases or spending cuts. ### Key People at This Meeting | Name | Role / Affiliation | |---|---| | Kaylee Galloway | Council Chair | | Todd Donovan | Council Member, Finance Committee Chair | | Jon Scanlon | Council Member | | Ben Elenbaas | Council Member | | Mark Stremler | Council Member | | Tyler Byrd | Council Member | | Barry Buchanan | Council Member | | Donnell Tanksley | Sheriff | | Aly Pennucci | Deputy County Executive | | Kimberly Thulin | Prosecuting Attorney's Office | ### Background Context Whatcom County faces significant financial challenges entering 2026, with a projected $7-8 million structural deficit. The county is simultaneously managing the costs of a new jail under construction, aging infrastructure needs, and growing demand for social services. Property values have increased substantially in recent years, generating more tax revenue even without rate increases, but this growth hasn't kept pace with rising costs for personnel, services, and materials. The Sheriff's Office has operated from basement facilities for decades, with documented problems including sewage leaks, mold, and inadequate space for modern law enforcement operations. Multiple council members proposed budget amendments to shift funding priorities, including support for food banks experiencing unprecedented demand due to economic pressures and federal benefit disruptions. ### What Happened — The Short Version The council introduced alternate tax levy proposals as backup options, then held public hearings on the 2026 budget where they heard extensive testimony supporting EMS funding, food bank assistance, and Sheriff's Office relocation. Council members presented proposed amendments including strategic planning funds, food bank support, and cuts to third-party facilitators. Rather than taking final action, they voted to continue all budget hearings to December 2nd, with amendment discussions scheduled for November 18th. They also approved a major healthcare contract for jail services and authorized the Sheriff's Office lease agreement. ### What to Watch Next - November 18th Committee of the Whole meeting for detailed budget amendment discussions - December 2nd Council meeting for final budget adoption and tax levy decisions - Implementation timeline for the new Sheriff's Office facility lease ---